Socialist Party TD Joe Higgins has told the  Joint Committee of Inquiry into the Banking Crisis that he will not sign off on its draft report.

The Dáil veteran said he would make a full statement tomorrow outlining his reasons for rejecting the document.

Higgins is the second member of the inquiry committee to refuse to sign the draft report, which is being finalised today.

Sinn Féin TD and Finance Spokesperson Pearse Doherty earlier said he is 'unable' to sign off on the report.

Members of the inquiry have been meeting this weekend in an effort to complete the draft report ahead of tomorrow's deadline to send the document for legal review, ahead of its planned publication in January.

When talks concluded late last night, agreement had yet to be reached on two of the report's 11 chapters.

In a statement, Deputy Doherty said: "while the report includes new information, it fails to fully answer the questions regarding how the crisis came about and who was responsible.

“Our people deserve the full truth. That is why I am unable to not sign off on the committee report,” he added.

Sunday marks the third successive day on discussions to complete the final document, with only the executive summary and recommendations left to agree on.

Over 340 amendments to the report were tabled by members before this start of this weekend's crunch meetings, which had to be delayed so that staff could go over them and match together any duplicates